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HMRC internal manual

Customs Special Procedures Manual

Discharge of the customs warehousing procedure: DBIS licences – goods not restricted

A valid import licence must be presented on removal of goods, subject to such requirements, from a customs warehouse to free circulation. The warehouse keeper will have noted the stock account that the goods are not to be removed from the warehouse for free circulation or to another customs regime unless a valid licence is produced see SPE15155.

Goods entered to a customs warehouse and covered by a valid import licence may still be removed to free circulation using the same licence if the date of removal is later than the expiry date of the licence. However, special arrangements will apply to certain goods where the licence is to be returned to Department for Business, Innovation and Skills (DBIS) within 10 days of expiry. See Business Innovation and Skills Import Licensing (BISIL) - Import licensing for details.